ion Manager.

The following are collection letters of varying degrees of personal
tone. In these seven letters are given the body of the letter, with the
salutation and the complimentary close. Headings and signatures have
been omitted.

Dear Sir:

A statement is enclosed of your account, which is now past
due. A remittance will be appreciated.

Yours truly,

Dear Madam:

We desire to call your attention again to your past-due
account for the month of January for $90.52, a statement of
which was mailed to you several weeks ago. We shall appreciate
receiving your check in payment of this account by return
mail.

Very truly yours,

Gentlemen:

Two weeks ago we mailed you a statement of account due at that
time, and as we have heard nothing from you we thought it
possible that our letter may have miscarried. We are sending
you a duplicate of the former statement, which we hope may
reach you safely and have your attention.

Very truly yours,

_To follow the preceding letter_

Gentlemen:

We call your attention to the enclosed statement of account
which is now past due. We have sent you two statements
previous to this, to which you seem to have given no
attention.

It may be possible that you have overlooked the matter, but we
hope this will be a sufficient reminder and that you will
oblige us with a remittance without further delay.

Very truly yours,

Dear Sir:

We are enclosing a statement of your account and we request as
a special favor that you send us a remittance previous to the
28th of this month if possible. The amount is small, but not
the less important. We have unusually heavy obligations
maturing on the first of next month and you will understand
that for the proper conduct of business the flow of credit
should not be dammed up.

In looking over your account for the last few months, it
occurs to us that we are not getting a great deal of your
business. If this is due to any failure or negligence on our
part, perhaps you will undertake to show us where we are
lacking because we surely want all of your business that we
can get.

Very t